审计英语词汇大全讲课教案

1、精品文档精品文档审计英语词汇ability to perform the work能力履行工作acceptance procedures 承兑程序过程accountability经管责任 , 问责性accounting estimate 会计估计accounts receivable listing应收帐款挂牌accounts receivable 应收账款accruals listing 应计项目挂牌accruals 应计项目accuracy 准确性adverse opinion 否定意见12 agents 代理人13 agreed-upon procedures14 analysis of

2、 errors15 anomalous erroraged analysis 年老的分析（法 , 学）研究约定审查业务错误的分析（法 , 学）研究 反常的错误16 appointment ethics17 appointment18 associated firms任命伦理学任命联合的坚挺ACCA） 特association of chartered certified accounts 计的证（经执业的结社 （ ACCA）assurance engagement 保证债务assurance 保证audit 审计 , 审核 , 核数23 audit acceptance24 audit app

3、roach25 audit committee26 ahudit engagement27 audit evaluation28 audit evidence审计承兑 审计靠近 审计委员会 , 审计小组 审计业务约定书审计评价 审计证据audit plan审计计划audit program 审计程序audit report as a means of communication 告如一个通讯方法审计报audit report 审计报告audit risk 审计风险audit samplingaudit staffingaudit timingaudit trail审计抽样审计工作人员审计定时审

4、计线索审计（查帐）员的抚养责任代理权附上到国际砂糖自动化了工作文件auditing standards 审计准则auditors duty of careauditors report 审计报告authority attached to ISAs 协定automated working papersbad debts 坏账bank 银行45 bank reconciliation银行对账单 , 余额调节表46 beneficial interests受益权47 best value 最好的价值48 business risk经营风险49 cadbury committee50 cash cou

5、nt 现金盘点cadbury 委员会51 cash system兑现系统52 changes in nature of engagement 质上改变债务的性53 charges and commitments54 charities宽大55 tom wallstom 墙壁56 chronology of an audit57 CIS application controls费用和评论一审计的年代表CIS 申请控制58 CIS environments stand-alone microcomputers CIS环境单机微型计算器59 client screening60 closely co

6、nnected61 clubs 俱乐部委托人甄别接近地连接62 communications between auditors and management通讯在审计（查帐）员和经营之间63 communications on internal control内部控制上的通讯64 companies act 公司法comparative financial statements 比较财务报表comparatives 比较的competence 能力compilation engagement 编辑债务completeness 完整性completion of the audit审计的结束符合的

7、（ CAATs） 计算应收帐款的查证compliance with accounting regulations 作法会计规则computers assisted audit techniques 器援助的审计技术 （ CAAT）sconfidence 信任confidentiality 保密性confirmation of accounts receivableconflict of interest 利益冲突constructive obligation建设的待付款contingent asset 或有资产contingent liability 或有负债control environme

8、nt 控制环境control procedures 控制程序control risk 控制风险controversy 论战corporate governance 公司治理 , 公司管制corresponding figures 相应的计算cost of conversion 转换成本 , 加工成本cost 成本courtesy 优待creditors 债权人current audit files 本期审计档案database management system （ DBM）S 数据库管理制度 （数据管理系统）date of report报告的日期depreciation 折旧 , 贬值des

9、ign of the sample 样品的设计detection risk 检查风险direct verification approach 直接核查法directional testing方向的抽查directors emoluments董事酬金directors serve contracts董事服务合约disagreement with management与经营的不一致disclaimer of opinion拒绝表示意见distributions分销 , 分派documentation of understanding and assessment of control risk 控

10、制风险的协商和评定的文件编集documenting the audit process证明审计程序due care 应有关注due skill and care到期的技能和谨慎economy 经济education 教育effectiveness效用 , 效果合格 / 无被选资格efficiency效益, 效率eligibility / ineligibility112 emphasis of matter物质的强调113 engagement economics债务经济学engagement letter业务约定书审计手error 差错evaluating of results of aud

11、it procedures序的结果评估examinations 检查existence 存在性expectations 期望差距expected error 预期的错误experience 经验expert 专家external audit独立审计external review reports外部的评论报告fair 公正fee negotiation费谈判final assessment of control risk控制风险的确定评定final audit 期末审计财政报告宣称financial statement assertionsfinancial 财务finished goods 产

12、成品flowcharts 流程图fraud and error 舞弊fraud 欺诈fundamental principles基本原理general CIS controls一般的 CIS 控制general reports to mangement 对 （牛犬等的）疥癣的 一般报告going concern assumption 持续经营假设going concern 持续经营goods on sale or return 货物准许退货买卖goodwill 商誉governance 统治greenbury committee greenbury 委员会guidance for intern

13、al auditors 指导为内部审计员hampel committee hampel 委员会haphazard selection随意选择hospitality 款待human resources 人力资源IAPS 1000 inter-bank confirmation proceduresIAPS 1000 在中间 - 银行查证程序过程IAPS 1001 CIS environments-stand-alone microcomputers IAPS 1001 CIS 环境 -单机微型计算器IAPS 1002 CIS environments-on-line computer syste

14、msIAPS 1002 CIS 环境- （与主机）联机计算器系统IAPS 1003 CIS environments-database systemsIAPS1003 CIS 环境- 数据库系统IAPS 1005 the special considerations in the audit of small entities 在小的个体审计中的 IAPS 1005 特别的考虑IAS 2 inventories 信息家电 2 库存IAS 10 events after the balance sheet date在平衡sheeet 日期後面的信息家电 10 事件156 IFACscode of

15、 ethics for professionalaccountants IFACs 道德准则为职业会计师157 income tax所得税incoming auditors 收入审计（查帐）员independent estimate 独立的估计ineligible for appointment无被选资格的为任命information technology信息技术inherent risk 固有风险initial communication 签署通讯164 insurance保险165 intangibles无形166 integrity完整性interim audit中期审计internal

16、 auditing内部审计internal auditors内部审计师internal control evaluation questionnaires （ICEQs） 内部控制评价调查表internal control questionnaires（ ICQs） 内部控制调查表internal control system 内部控制系统internal review assignment 内部的评论转让international audit and assurance standards board （ IAASB） 国际的审计和保证标准登船 （ IAASB）international a

17、uditing practice statements （ IAPSs）国际的审计实务声明 （IAPSs）international federation of accountants （ IFAC）国际会计师联合会 （IFAC）inventory system 盘存制度inventory valuation存货估价ISA 230 documentation 文件编制ISA 240 fraud and error 国际砂糖协定 240 欺 诈和错误ISA 250 consideration of law and regulations 法和规则的国际砂糖协定 250 考虑Isa 260 com

18、munications of audit matters with those charge governance 审计物质的国际砂糖协定 260 通讯由于那些索价 统治isa 300 planning isa 300 计划编制isa 310 knowledge of the business 企业的 isa 310 知识isa 320 audit materiality 审计重要性isa 400 accounting and internal control isa400 会计和内部控制isa 402 audit considerations relating to entitiesusin

19、g service organisations与正在使用的个体有关的 isa 402个审计考虑服务组织isa 500 audit evidence 审计证据isa 501 audit evidence-additional considerations for specific items isa 501 个审计证据 - 补偿为特殊条款isa 510 external confirmationsisa 510 个外部的查证isa 520 analytical procedures 分析性程序isa 530 audit sampling 审计抽样isa 540 audit of accounti

20、ng estimates解释估计的 isa 540 审计isa 560 subsequent events 期后事项isa 580 management representations 管理当局声明书isa 610 considering the work of internal auditing isa 610 以内部审计的工作看来isa 620 using the work of an expert isa 620使用专家的工作isa 700 auditors report on financial statements财务报表上的 isa 700 审计（查帐）员的报告isa 710 co

21、mparatives isa 710 个比较的isa 720 other information in documents containing audited financial statements isa 720 证券包含 audited 财务 报表的其他信息201 isa 910 engagement to review financialstatementsisa 910 债务复阅财务报表202isas and rssisas 和 rss203joint monitoring unit连接检验单位204knowledge of the entitys business 个体的企业知识

22、205law and regulations法和规则206legal and regulations法定权利和规则207legal obligation法定义务 ,法定责任208levels of assurance保险程度, 保障水平209liability 负债210limitation on scope审计范围限制211limitation of audit审计的提起诉讼的限期212limitations of controls system 控制系统的提起诉讼的限期213litigation and claims诉讼和赔偿214litigation 诉讼215loans 借款, 贷款2

23、16long term liabilities长期负债217lowballingmanagement 管理management integrity 经营完整management representation letter 管理当局声明marketing推销, 营销, 市场学material inconsistency 决定性的前后矛盾material misstatements of fact 重大误报materiality 重要性measurement 计量microcomputers微型计算器modified reports变更报告narrative notes叙述证券nature 性质n

24、egative assurance消极保证net realizable value可实现净值non-current asset register非本期的财产登non-executive directors非执行董事non-sampling risk 非抽样风险non-statutory audits 目标objectivity 客观性obligating event负有责任事件obligatory disclosure 有拘束的揭示obtaining work 获得工作occurrence 出现on-line computer systems（与主机）联机计算器系统242opening bal

25、ances期初余额243operational audits经营审计 , 作业审计244operational work plans操作上的工作计划245opinion shopping意见购物246other information其他的信息247outsourcing internal audit支援外包的内部核数248 overall review of financial statements 财务报表的包括一切的评论249overdue fees 超储未付费250overhead absorption管理费用分配251periodic plan 定期的计划252permanent a

26、udit files永久审计档案253personal relationships个人的亲属关系254planning 计划编制255population 抽样总体256precision 精密257preface to ISAs and RSs国际砂糖协定的序文和债券附卖回交易preliminary assessment of control risk 控制风险的预备评定prepayments 预付款项presentation and disclosure 提示和揭示problems of accounting treatment 会计处理的问 题procedural approach程序上

27、的靠近程序过程在接受procedures 程序procedures after accepting nomination提名之后procurement 采购professional duty of confidentiality 保密的职业projection of errors 错误的规划provision 备抵 , 准备public duty 公共职责public interest 公众利益277 qualifying disclosurepublicity 宣传purchase ledgerpurchases and 统purchases cut-offput on enquiryqua

28、lified opinion购货分类账expenses system 买 和 费 用 系买截止询价上的期货买卖保留意见合格揭示错误的性质上的方278 qualitative aspects of errors279random selection 随机选择280reasonable assurance合理保证281reassessing sampling risk再评价抽样风险282reliability 可靠性283remuneration 报酬284report to management对经营的报告285reporting 报告286 research and development c

29、osts研究和开发成287reservation of title保留288reserves 准备, 储备289revenue and capitalexpenditure 岁 入 和 资 本 支290review 评论291review and capital expenditure评论和资本支293review engagement复阅债务294rights 认股权295rights and obligations认股权和待付款296rights to information对信息的认股权297risk and materiality风险和重要性r、r irf rt A t i 一rs f

30、 . a. / -、-r.298risk-based approach以风险为基础的方式299 romalpa case romalpa 个案300rotation of auditor appointments审计（查帐）员任命的循环301rules of professional conduct职业道德守302sales cut-off销售截止303sales system销售（货）制度304sales tax销售税 , 营业税305sales销售 , 销货306sample size样本量307sampling risk抽样风险308sampling units抽样单位309schedu

31、le ofunadjusted errors未调整的错误310scope and objectives of internal audit内部核数的范围和目标311segregation of duties职责划分312service organization服务组织313 significant fluctuations or unexpected relationships 可重视的 （市价）波动或不能预料的亲属关系315smaller entities 比较小的个体316sole traders 个体营业者317sources of knowledge 知识的根源318specimen

32、letter on internal control内部控制上的样本证书stakeholders 赌款保存人standardised working papers 标准化工作文件statement 1:integrity,objectivity and independence声明 1: 完整，客观性和独立statement 2:the professional duty of confidence 声明 2: 信任的职业责任statement 3: advertising ,publicity and obtaining professional work 声明 3: 广告法（学） ，宣传和获得专业性工 作statement 5:changes in professional appointment声明 5:在职业上的任命中的改变325statistical sampling统计抽样326statutory audit法定审计327statutory booksJ-k口仃.法定卷册328statutory duty法定责任329stewardship总管的职务330strategic